Article 129 of Law 11,196/05 as a legal fiction
Charles W. McNaughton and Guilherme Lanzellotti MedeirosConjur · Jun 18, 2026
Originally published on Conjur on Jun 18, 2026. Atualidades Tributárias column, ConjurRead on Conjur
In 1 minute
- Article 129 of Law 11,196/05 creates a legal fiction: intellectual services provided through a company are treated, for tax and social security purposes, as the company’s.
- It should therefore not be set aside where there is no employment relationship, as when the tax authorities recharacterise the worker as an “individual contributor”, a frequent issue at CARF.
- The exception is limited to abuse of legal personality and misuse of purpose.
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